Notice 2023-80: FTCs, DCLs, and the GloBE Rules, Oh My!
What guidance does Notice 2023-80 provide regarding the interaction of the GloBE rules with both foreign tax credits and dual consolidated losses and what questions still remain?
Notice 2023-80: FTCs, DCLs, and the GloBE Rules, Oh My!
What guidance does Notice 2023-80 provide regarding the interaction of the GloBE rules with both foreign tax credits and dual consolidated losses and what questions still remain?